Effective January 22, 2019, a booking agent that facilitates the short-term booking of an occupancy on behalf of a hotel operator located in Pennsylvania must now collect and remit hotel occupancy tax on the rent collected.
Effective July 1, 2017, Illinois enacted an exemption from the Hotel Operators’ Occupation Tax for religious organizations renting, leasing, or letting rooms in furtherance of the purposes for which they are organized.
An Illinois appellate court determined that online travel companies were not liable for Chicago’s hotel accommodations tax on facilitation and service fees charged to customers reserving hotel rooms, as the fees were not rent.
The Illinois Supreme Court held that Chicago’s taxation of car rentals outside city limits under the personal property lease transaction tax ordinance violates the home rule article of the Illinois Constitution.
An Indiana hotel operator, which provided meeting rooms and made food and beverages arrangements, was not liable for sales tax on separately stated service charges for serving food and beverages on customer invoices.
Beginning October 1, 2016, Airbnb will collect and remit meals and rooms tax on payments for lodging offered by its hosts located in Vermont. Airbnb hosts are not responsible for any back taxes they have failed to collect.